t6NG CONG TY CO PRAN BAo RIEM PETROLIMEX TAng 21&22 Toa nha MIPEC, 229 Tay San, D6ng Da, Ha NQi ? ~ X ~ , BANG CAN DOl KE TOAN Tu ngay 0110112016 d~n ngay 30/09/2016 Chi tieu Mlis6 Thuy~t s6 eu6i nAm s6 c14u 111m minh A. TAl SAN NGA.N ~N (100 =110+ 120+130+140+150) 100 3,389,496,898,715 3,091,194,611,493 I. T1~1IvA cac khoan tuong duong ti€n 110 154,130,628,332 173,4!7,109,911 I.Tien III V,OI 154,130,628,332 68,507,109,921 2. Cae khoan tuong duong tien Jl2 - 104,950,000,000 II. Cae khoan dAu nr tAi chinh ngAn h~n 120 V.02 1,687,502,221,390 1,569,976,11S,19S 1. DAutir ngan han. 121 1,702,098,061,643 1,5&4,530,974,421 2, Dtr phong giam gia chirng khoan d!u tir ngan han (*) (2) 129 (14,595,840,253 ) (14,554,749,126) III. Cae khoan phai thu 130 397,920,759,742 363,373,818,133 1, PMI thu cua khach hang 131 383,010,839,700 368,266,287,923 1.1 PMi thu ve hQ'Pd6ng bao hiem 131.1 V,25.1 332,643,709,586 315,248,054,742 1.2 Phai thu khac cua khach hang 131.2 50,367,130,114 53,018,233,181 2,Tn\ truce cho nguoi ban 132 2,886,701,960 2,656,657,504 3. PMI thu nOi bO ngan han 133 5, Cac khoan phai thu khac 135 V,03 79,376,566,729 63,769,402,229 6, 0\1' phong cac khoan phai thu kh6 doi (*) 139 (67,353,348,647) (71,318,529,423) IV. Hang tan kho 140 8,749,630,923 8,907,063,310 1, Hang t6n kho 141 V.04 8,749,630,923 8,907,063,310 2, 0\1' phong giam gia t6n kho (*) 149 - - V.Tai san ng~n han khac 150 100,950,444,808 107,139,863,486 1, Chi phi tra tnroc ngan han 151 V,25,3 98,747,058,262 106,542,118,949 I, I, Chi phi hoa h6ng chua phan b6 151.1 83,967,558,606 90,146,362,413 1.2, Chi phi tra tnroc ngan han khac 151.2 14,779,499,656 16,395,756,536 2, Thu8 GTGT duoc khAu tnr 152 1,638,822,918 - 3, ThU(~va cac khoan khac phai thu Nha Nuoc 154 V.05 - - 4. Giao dich mua ban lai trai phieu Chinh phu 157 - - 5. Tal san ngan han khac 158 564,563,628 597,744,537 VIII- Tai san tal bao hiern 190 V,25.5 1,040,243,213,520 868,440,542,248 1, Dtr phong phi nhuong till bao hi em 191 274,738,805,608 247,279,555,196 2. Du phong b6i thuong nhuong tai bao hiem 192 765,504,407,912 621,160,987,052 B. TAl SAN DA.I ~N (200=210+220+240+250+260) 200 784,874,223,029 620,115,643,768 I. Cac khoan phlli thu dAi han 210 11,551,086,107 10,239,947,567 1, Phai thu dai han cua khach hang 211 - - 2, V5n kinh doanh a don vi true thuoc 212 - - 3. Phai thu dai han nOi bO 213 V.06 - - 4. Phai thu dill han khac 218 V.07 11,551,086,107 10,239,947,567 4, 1. Ky qui bao hiern 218,1 6,000,000,000 6,000,000,000 4.2. Phai thu dill han khac 218,2 5,551,086,107 4,239,947,567 5. Du phong phai thu dai han kh6 doi (*) 219 - - II. Hi san c6 djnh 220 404,503,156,845 407,947,451,088
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t6NG CONG TY CO PRAN BAo RIEM PETROLIMEXTAng 21&22 Toa nha MIPEC, 229 Tay San, D6ng Da, Ha NQi
? ~ X ~ ,
BANG CAN DOl KE TOANTu ngay 0110112016 d~n ngay 30/09/2016
Chi tieu Mlis6Thuy~t
s6 eu6i nAm s6 c14u 111mminh
A. TAl SAN NGA.N ~N (100 =110+ 120+130+140+150) 100 3,389,496,898,715 3,091,194,611,493
I. T1~1IvA cac khoan tuong duong ti€n 110 154,130,628,332 173,4!7,109,911
I.Tien III V,OI 154,130,628,332 68,507,109,921
2. Cae khoan tuong duong tien Jl2 - 104,950,000,000
II. Cae khoan dAu nr tAi chinh ngAn h~n 120 V.02 1,687,502,221,390 1,569,976,11S,19S
1. DAutir ngan han. 121 1,702,098,061,643 1,5&4,530,974,421
2, Dtr phong giam gia chirng khoan d!u tir ngan han (*) (2) 129 (14,595,840,253 ) (14,554,749,126)
III. Cae khoan phai thu 130 397,920,759,742 363,373,818,133
1, PMI thu cua khach hang 131 383,010,839,700 368,266,287,923
1.1 PMi thu ve hQ'Pd6ng bao hiem 131.1 V,25.1 332,643,709,586 315,248,054,742
1.2 Phai thu khac cua khach hang 131.2 50,367,130,114 53,018,233,181
2,Tn\ truce cho nguoi ban 132 2,886,701,960 2,656,657,504
1, Hang t6n kho 141 V.04 8,749,630,923 8,907,063,310
2, 0\1' phong giam gia t6n kho (*) 149 - -V.Tai san ng~n han khac 150 100,950,444,808 107,139,863,486
1, Chi phi tra tnroc ngan han 151 V,25,3 98,747,058,262 106,542,118,949
I, I, Chi phi hoa h6ng chua phan b6 151.1 83,967,558,606 90,146,362,413
1.2, Chi phi tra tnroc ngan han khac 151.2 14,779,499,656 16,395,756,536
2, Thu8 GTGT duoc khAu tnr 152 1,638,822,918 -3, ThU(~va cac khoan khac phai thu Nha Nuoc 154 V.05 - -4. Giao dich mua ban lai trai phieu Chinh phu 157 - -5. Tal san ngan han khac 158 564,563,628 597,744,537
VIII- Tai san tal bao hiern 190 V,25.5 1,040,243,213,520 868,440,542,248
1, Dtr phong phi nhuong till bao hi em 191 274,738,805,608 247,279,555,196
2. Du phong b6i thuong nhuong tai bao hiem 192 765,504,407,912 621,160,987,052
B. TAl SAN DA.I ~N (200=210+220+240+250+260) 200 784,874,223,029 620,115,643,768
I. Cac khoan phlli thu dAi han 210 11,551,086,107 10,239,947,567
1, Phai thu dai han cua khach hang 211 - -2, V5n kinh doanh a don vi true thuoc 212 - -3. Phai thu dai han nOi bO 213 V.06 - -4. Phai thu dill han khac 218 V.07 11,551,086,107 10,239,947,567
4, 1. Ky qui bao hiern 218,1 6,000,000,000 6,000,000,000
4.2. Phai thu dill han khac 218,2 5,551,086,107 4,239,947,567
5. Du phong phai thu dai han kh6 doi (*) 219 - -II. Hi san c6 djnh 220 404,503,156,845 407,947,451,088
ChI tlGu MillOThuy4t SO cuOI nllm SOaAu nllm
IIIllIh1. TOI sAn cOI1ll1hhQ'u hlnh 221 V.OS 231,976,357.603 229,281,111,215
• Nguyen gld 222 357.232,278,237 336.922,387,876
• Old tr] hao men lu9 k~ (-) 223 ( 125,255,920,634) (107,641,276,661 )
2. TOI sin cO (flnh thuG tM chlnh 224 V.09 · ·• Nguyen gld 225 · ·• Oin tr] hao mon lu9 k~(-) 226 · ·3. TOI san cO (linh v~ hlnh 227 V.IO 150,143,489,794 154,128,993,757
• Nguyen gil\ 228 169.016,139.224 165,334,239,224
• Gla tri hao men lu9 k~(-) 229 ( 18,872,649,430) (11,205,245,467)
4. Chi phi xdy d\fng co ban dcr dang 230 V.11 22,383,309,448 24,537,346,116
III. nAt IlOngsAn aAu tU' 240 V.12 50,808,162,194 5~,373,517,118
J. YOn chil sO' hQ'u 410 Y.22 895,389,538,689 799,947,928,825I.VOn c.1~L1tll CUll chu sa hC'u 411 709,742,180,000 709,742,180,0002. Th~gdll yOn c6 phdn 412 13,252,85S,866 3,496,9S0,0003. YOn khac cua chu sa heu 413 · ·4. c6 phi!u quy (.) 414 · (12,SS8,869,134)S. Chenhlech danh giti lal tAi san 41S · ·6. Chenh I~ch ty giA hOi doni 416 · ·7. Quy c.1~utu phat trien 417 47,094,617,942 42,439,396,6S4
8. Quy dv phong tAi chlnh 418 · ·9. Quy du IrC'b~t buec 419 38,444,865,555 38,444,865,5S510. Quy khac thuec yOn chil sa huu 420 · ·11. Lei nhu~ sau thue chua phan phOi 421 86,855,019,326 18,383,405,7S0TONG CONG NGUON YON (440 II: 300 + 400) 440 4,174,371,121,744 3,711 ,41 0,266,261cAc CHi TIEU NGOAI nANG CAN DOl K£ ToAN 500 · ·l.Tai san thue ngoai 501 · ·2.V~t nr, hang hoa nh~n giG' h¢, nhan gia cong 502 · ·3. No kho dol 504 14,666,451,922 13,910,515,4124. HQ'p d6ng bao hiem chua phat sinh trach nhiem 505 424,328,974,149 389,134,523,3055. Ngoai t~cac loai 506• Do la My (USD) 2,143,449.37 23,556• Do la 0c (AUD) 400 400• Dang tien chung Chau Au (EUR) 8,457.44 4,683• Bang Anh 150 150
TP. HA NQi, Ngay 25 Thang 10 Nam 2016
TUQ. H(H DONG QUAN TRJ
L~PBlEU TRUONG PHONG KE TOANllll
Chu Cong Nguyen YU'O'ng Quae Hung
T6NG CONG TV co PHAN BAo HIltM PETROLlMEXTAni 21&22 Toa nM MIPEC, 229 rAy Son, f)6ng f)a, HANOl
BAo cAo KET QuA KINH DOANH PHAN 1TI'l ngay 01/0112016 d6n ngay 30/0912016
Chi tllu MI Thuy't Qu III LOy kt ttr dAu nlm tltn cu61aut nb.6 mlnh NAill nay Nlm trU'6'c NIIlI nay Nlm trwc
12. Chi phi khae hOit dOng kinh doanh bao hi~m (17 =17 VI.28.2 154,586,419,468 142,075,889,251 473,315,588,523 447,596,198,032
17.1 + 17.2)
Trong do: 17.01 . - -- Chi hoa h6ng bao hiem 17.1 42,110,258,536 44,681,684,667 130,649,933,776 140,943,689,516
• Chi phi true tiep boat dong kinh doanh bao hiern va chi17.2 112,476,160,932 97,394,204,584 342,665,654,747 306,652,508,516
[phl khac
13. Tang chi phi hoat dOng kinh doanh bao hiSm 18 371,524,735,605 358,665,712,833 1,194,384,691,522 1,144,074,655,03014. Lvi nhujn gOp hOit dOng kinh doanh bao hi~m (19-
1. Tien chi de mua s6, xdy dung TSC£) vAcactAi san dai han khac 21 (19,743,003,153) (33,311,543,070)
2. Tien thu tl'! thanh 1y,nhuong ban TSC£) vAcac tai san dai han khac 22 648,518,029 541,611,545
3. Tien chi cho vay, mua cac cong cu nc cua don vi khac 23 (1,153,913,800,000) (849,184,000,000)
4. Tien thu hbi cho vay, ban lal cac cong cu no cua don vi khac 24 770,202,127,778 740,208,029,167
5. TiAn chi dAu tu g6p vbn vao don vi khac 25 · ·6. Tien thu hbi dAu nr g6p vbn vao don vi khac 26 99,450,000,000 ·7. Tien thu lai cho vay, c3 urc vA Il;1inhuan duoc chla 27 109,333,565,341 108,898,754,758
1. Tien thu tl'! phat hanh c5 phieu, nhan vbn g6p cua chu sa hnu 31 22,3 J 4,875,000 ·2. Tien chi tra v6n g6p cho cac chu sa htru, mua lai c6 phieu cua doanh nghiep da
32 · ·phat hanh
3. Tien vay nglin han, dai han nhan duoc 33 · ·4. Tien chi tra no gbc vay 34 · ·
5. Tien chi tra no thue tai chlnh 35 · ·6. ce tuc, lei nhuan da tra cho chu sa hnu 36 (69,061,132,555) (61,804,119,055)
Luu ehuy~n ti~n thuAn trong ky (20+30+40) 50 (19,326,481,589) (17,357,156,715)
TiSn va tuong durrng tiSn aAu ky 60 173,457,109,921 168,897,358,286
Anh huang cua thay d6i ty gia hbi doai quy d5i ngoai te 61 · 666,306,346
TiSn va tuung duong ti~n eu6i ky (70 = 50+60+61) 70 154,130,628,332 152,206,507,917
-
Chu Cling Nguyen Vuong QuAe Hung
L~PBIEU TR{10NG PHONG ICETOA~
T6NG CONG TY BAo HltM PJICO
'Tdng 21 &22,Toa nha MIPEC,229 Tdy San, eOng Da Ha N¢i
Bao cao tAl chlnh
9 thang ddu nam 2() 16
THUY£T MINH BAo cAo TAl CHiNH RlltNG
9 THANG DAu NAM 2016
1. TH6NG TIN KHAI QUAT
Hlnh thuc sO'hii'u van
TAng Cong ty co phAn Bao hl8m Petrolimex (gel tAt la "TAng Cong ty"), truce day la Cong ty cophdn Bao hiam Petrolimex (gQi t&t la "Cong ty''), la doanh nghi~p cA phAn duoc thanh l~p theoGiAy phep s6 1873/0P-UB ngay 08 thang 6 nam 1995 do Chu tich Uy ban nhan dan thanh phO H!NQi cAp vai thai gian hoat dQng la 25 nam b~t dAu tu nam 1995. Ccng ty duQ'c cdp OiAy chtmgnMn du tieu chuAn va dieu klen heat dQng kinh doanh bao hiern sO 06/TC/GCN ngay 27 thang 5nam 1995 cua BQ truong BQ Tai chfnh voi sO vOn dieu I~ ban dAu la 53 ty d6ng. Ngay 15 thang 4nam 2004, Cong ty dii duQ'c BQ Tai chfnh cdp Gidy phep dieu chlnh sO 06/GPeC12/KDBH chophep bA sung vOn di8u 1~ la 70 ty d6ng.
Ngay 21 thang 12 narn 2006, Cong ty duoc S6 K€ hoach va DAu tu thanh phO Ha NQi cAp giAyphep sua dAi GiAy chirng nh~n Dang ky Kinh doanh cong ty cA phAn sO 060256 cho phep bO sungvOn dieu I~la 140 ty d6ng.
Ngay 07 thang 4 nam 2008, Cong ty diroc BQ Tai chinh cdp GiAy phep diSu chlnh sO06/GPDC22/KDBH chAp thuan vOn diSu I~ la 335.099.010.000 d6ng.
Ngay 29 thang 12 nam 2010, Cong ty ducc BQ Tal chlnh cAp GiAy phep diSu chlnh sO06/GPDC23/KDBH chAp thuan vOn diSu I~ la 709.742.180.000 d6ng.
Ngay 26 thang 10 narn 2011, Cong ty duoc Bi) Tai chinh cAp GiAy phep thanh I~p va heat dQng sO67/GP/KDBH d6i ten thanh Cong ty C6 phin Bao hiem PJICO.
Ngay 25 thang 3 nam 2013, Cong ty C6 phAn Bao hiem PJICO diroc BQ Tai chinh cAp Gilly phepdiSu chinh sO 67/GPDCOIIKDBH d6i ten thanh T6ng Cong ty C6 phAn Bao hiem Petrolirnex, C6phieu cua T6ng Cong ty dircc niern y€t tren san giao dich HOSE voi mil chirng khoan la PGI.
T6ng Cong ty co Van phong chinh tai tAng 21, toa nha Mipec, sO 229 TAy San, quan D6ng Da, HaNQi, 56 cong ty thanh vien tnrc thuoc va 01 cong ty con la Cong ty TNHH MTV Ciru hQ PJICOHai Phong,
Hoat d<)ng chinh
Hoa: d¢ng chlnh cua TOng COng ty h\ klnh doanh dlch vu bao hi8m phi nhdn tho, cac nghi~p vu v8tai bao hiem va ddu nr tAichlnh,
%. co SOL~P BAo cAo TAl CHiNH vA NAM TAl cHiNH
CO' So' l~p Bao cao tal chlnh
Bao cao tAlchCnhkern theo ducc trlnh bay bang DOng Vi~t Nam (VND), thee nguyen tac gia gOcvAphu hop vel vel chudn muc k~ toan, ch~ d¢ k~ toan ap dung cho cac doanh nghiep bao hi6mVi~t Nam vAcac quy djnh phap Iy c6 lien quan d~n vi~c I~p vAtr1nh bay bao cao tai chinh.
Cac Cong ty thanh vien true thu¢c T6ng Cong ty thuc hi~n hach toan phu thuec. Bao cao tAichlnhcua T6ng Cong ty ducc I~p tren co sa c¢ng hop cac bao cao tAichlnh cua cac cong ty thanh vlenvAbao cao tAichlnh cua VAnphong T6ng Cong ty sau khi bu tru ceng no va giao dich nQib¢.
B{lO cao tai chfnh kern thee khong nh~m phan anh t1nh h1nh tai chlnh, k8t qua heat dQng kinhdoanh va t1nh hlnh luu chuyen ti8n t~ thee cac nguyen t~c va thong I~ k8 toan diroc chap nh~nchung t\li cac nuoc khac ngoai Vi~t Nam.
Nam tiii chlnh
Nam tai chinh cua T6ng Cong ty bitt dAutu ngay 01 thang 01 va k~t thuc VaG ngay 31 thang 12.
3. T6M TAT cAc CHINH SACHKE ToAN CHU YEU
Sau day la cac chinh sach k8 toan chu y8u diroc T6ng Cong ty ap dung trong viec I~p Bao cao taichinh:
U6'c tinh k~ toan
Vi~c I~p Bao cao tai chinh tuan thu theo chuan muc k~ toan, ch~ de>k~ toan ap dung cho cac doanhnghiep bao hiem Vi~t Nam va cac quy dinh phap Iy c6 lien quan d~n vi~c l~p va trinh bay bao caotai chinh yeu cAuT6ng Cong ty phai c6 nhtrng iroc tlnh va gia dinh anh huang d~n s6 li~u bao caovS cong no, tai san va vi~c trinh bay cac khoan cong no va tai san tiSm tang tai ngay l~p Bao caotai chinh cfing nhu cac s6 lieu bao cao vS doanh thu va chi phi trong su6t nam rei chinh, M~c ducac iroc tinh k8 toan dtroc l~p bang tAt casu hieu bi€t cua T6ng Cong ty, s6 thuc t8 phat sinh c6th~ khac voi cac uoc tinh, gia dinh d~t ra.
Cdng Cl} tiii chinh
Gltlnlt~n ban a&u
Tal san tal chlnh
T~i ngay ghi nh~n ban d!u, tai san tai chlnh duoc ghi nh~n thee ghi gOc c¢ng cac chi phi glao djchc6 lien quan tr~c ti8p d8n vi~c mua sAm tai san tai chlnh d6.
Tai san tai chlnh cua TOng Cong ty bao gOm tien, cac khoan tuong duong tien, cac khoan ph Aithukhach hang, pMi thu khac, cac khoAn ddu nr ng!n han, dai han, du phong bOi thuong nhuO'ng talbao hiem va tai san tai chlnh khac.
Cong no tat chlnh
Tai ngay ghi nh~n ban ddu, cong no tai chlnh ducc ghl nh~n theo gia g6c cQng cac chi ph! giaodjch c6 lien quan true ti8p d8n viec phat hanh cong no bU chlnh d6.
Cong nc tal chfnh cua TAng Cong ty bao g6m cac khoan phai tra ngiroi ban, phai tra khac, du. phong bAi thuong bao hi8m g6c va nh~n tai bao hi8m, cong no tal chinh khac,
Ti~n va cac khoan tuong duong ti~n
Ti6n va cac khoan tuong dirong ti6n bao g6m ti6n m~t 41i quy, cac khoan ti6n gui khong ky han,cac khoan ddu tu ngAn han c6 kha nang thanh khoan cao, d~ dang chuyen dOi thanh ti6n va It rul rolien quan dSn vlec biSn dQng gia trio .
DV phong phai thu kho doi
D~ phong phai thu kh6 doi duoc trich l~p cho nhirng khoan phai thu dff qua han thanh toan tu sauthang tro len, hoac cac khoan thu ma nguoi no kh6 c6 kha nang thanh toan do b] thanh ly, pha sanhay cac kh6 khan tirong tir. TOng Cong ty ty tin urong r~ng cac khoan phai thu dff diroc xem xet vatrich l~p du phong dAy du va phu hop voi heat dQng kinh doanh.
Tai san e8 djnh huu hinh va kh~u hao
Tai san c6 dinh htru hinh duoc trinh bay theo nguyen gia tnr gia trj hao men lily k€.
Nguyen gia tai san c6 dinh httu hinh bao g6m gia mua va toan bQ cac chi phi khac lien quan tnrctiSp dSn viec dira tai san vao trang thai s~n sang sir dung. Tai san c6 dinh hlru hinh diroc khau haotheo phuong phap duong thing dua tren thai gian hilu dung tree tinh, cu thS nhtr sau:
Nam 2016
(S6 nam)
Nha cua, v~t kl!n true
Phuong ti~n v~n h\i
Thiet b] van phong va TSC£) hil'u hlnh khac
20·50
6·7
3
Tal sin c8 dinh va hlnh va khdu hao
Tal san c6 djnh vO hlnh dU'Q'ctrlnh bay theo nguyen gia tru gia tr] hao men luy k8.
Tai san e6 dlnh v6 hlnh bao gAm gia tri quyen sli dung ddt va ph!n mem may tlnh. QuySn sli dungddt c6 thai han dU'Q'Ctrlch khdu hao theo phuong phap ducng thang dua tren thai gian sli dung 10ddt, quyen sli dung ddt khong thai han khOng phai trlch khdu hao. PhAn m6m may tlnh duoc ghinh~n ban ddu theo gia mua va duoc khAu hao theo phuong phap dU'ang th~ng dua tren thai gianhu'u dung ucc tlnh.
Chi phi xay d •••·ng co ban dO' dang
Cac tai san dang trong qua trinh xay dung phuc vu muc dlch san xudt, cho thue, quan tr] ho~e chobAt ky muc dlch nao khac duoc ghi nh~n theo gia g6c. Chi phi nay bao g6m chi phi dich vu c6 lienquan phu hop voi chlnh sach ka to an cua T6ng Cong ty, Vi~c tlnh khau hao cua cac tai san naydiroc ap dung gi6ng nhir voi cac tai san khac, b~t ddu tir khi tai san a vao trang thai s~n sang SLrdung,
Cac khoan dAu tU'
Cac khoan ddu ttr bao g6m ti€n giri ngan hang (ngan han va dai han), cac khoan gop v6n c6 phdn,cho vay dircc ghi nh~n theo phirong phap gia g6c g6m gia mua cong chi phi lien quan nhir: phimua ban, phi lien lac, thua va phi ngan hang.
Cac khoan ddu tu clnmg khoan diroc ghi nh~n b~t ddu tir ngay mua khoan ddu tir chung khoan vadiroc xac djnh gia trj ban dAu theo nguyen gia va cac chi phi lien quan dSn giao dich mua cackhoan dAu tu chirng khoan. Tai cac nam tai chinh tiSp theo, cac khoan ddu nr chirng khoan duocxac djnh theo nguyen gia tnr cac khoan du phong giam gia dAu tu clurng khoan (nSu co).
Dir phong giam gia cac khoan ddu tu diroc trich l~p theo cac quy dinh v€ k~ toan hien hanh. Theodo, TelOg Cong ty duoc phep trich l~p du phong cho cac khoan dAu tu co t6n thAt tai ngay kSt thucnam tai chinh theo quy djnh tai Thong tu s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cuaBQ Tai chinh v€ "Huang dfin ch~ dQ trich l~p va sir dung cac khoan du phong giam gia hang t6nkho, t6n thAt cac khoan dAu tu tai chinh, no phai thu kho doi va bao hanh san pham, hang hoa,cong trinh xay l~p tai doanh nghiep", Thong tu s6 89/2013/TT-BTC ngay 28 thang 6 nam 2013
cua B¢ TAi chlnh v! vlec sua dOl bO sung ThOng tu sO 228/2009/TI·BTC vA cac quy djnh vA kBtoen hi~n hAnh.
Ky qu~ bao hl~m
TOng COng ty phAi ky qu9 bao hiem b~ng 2% vOn phap dinh, khoan ky qu9 nay duoc huang l!ithee th6a thu~n voi ngdn hang noi ky qu9 vA duoc thu hOI khi chdm dlit ho~t d¢ng. Ti8n ky qu9chi dUQc' su dung de dap ling cac eam k8t dOi vel ben mua bao hi8m khi khA nang thanh toan bithi8u hut vA ph!i dUQc B¢ TAi chlnh chAp thu~n b~ng van ban.
Cac khcan trii tru'o'c dai h\ln
Chi phi tni truce dAi han bao g6m khoan tra truce tit~n thue dAt, thue van phong va cac khoan chiphi tra truce dal han khac.
Ti~n thue ddt va thue van phong th8 hi~n s5 ti~n thue ddt va thue van phong dft ducc tra truce,Ti~n thue ddt, thue van phong tra truce diroc phan b6 vao bao cao k~t qua hoat dQng kinh doanhthee phuong phap ducng th~ng tuong irng voi thai gian thus.
Cac khoan chi phf tni truce dai han khac bao g6m gia trj cong cu, dung cu dft xudt dung, cac chiphi d~t bi8n quang cao va chi phi sua 'chea van phong tai cac Cong ty thanh vien truce kh i di vaoheat dQng va duoc coi la c6 kha nang dem lai loi Ich kinh t~ trong tuong lai cho TAng Cong ty velthai han tir mQt nam trc len, Cac chi phi nay duoc v5n h6a diroi hlnh thirc cac khoan tra tnroc dilihan va duoc phdn bA vao bao cao k6t qua heat dQng kinh doanh, Slr dung phuong phap duougth~ng tu 2 d€n 5 nam thee cac quy djnh k€ toan hien hanh,
Ngoa! t~
TAng Cong ty ap dung Xli' ly chenh l~ch ty gia theo huang dftn cua Chuan mire k€ toan Vi~t Nams6 10 (VAS 10) "Anh huong cua vi~c thay dAi ty gia h6i doai" va Thong tir s6 179120 12/TT -BTCngay 24 thang 10 nam 2012 cua BQ Tai chinh quy dinh v~ ghi nhan, danh gia, Xli' ly cac khoanchenh l~ch ty gia h6i doai trong doanh nghiep, Theo do, cac nghiep vu phat sinh b&ng ngoai t~duoc chuyen dAi theo ty gia tai ngay phat sinh nghiep V\!. S6 dir cac khoan muc ti€n t~ c6 g6cngoai t~ tai ngay k€t thuc nam tai chinh diroc chuyen dAi theo ty gia tai ngay nay. Chenh l~ch tygia phat sinh duoc hach toan vao bao cao k€t qua heat dQng kinh doanh. Uti chenh lech ty gia dodanh gia lai cac s6 dir tai ngay k€t thuc nam tai chinh khong diroc dung d€ chia cho chu sa hfru.
Cac khoan d1)' phong
Cac khoan dir phong duoc ghi nhan khi TAng Cong ty c6 nghia vu no hien tai do k€t qua tir mQt sukien dll xay ra, va TAng Cong ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan dir phongdiroc xac dinh tren co sa uoc tinh cua Ban Temg Giam d6c v€ cac khoan chi phi cAn thiBt d€ thanhtoan nghla vu no nay tai ngay k€t thuc nam tai chinh.
D~ phol1g nllhl9P V\I
Vi~c trlch l~p cac qu9 d~ phong nghi~p vu cua TOng COng ty trong nam duQ'c th~c hi~n nhu sau:
DU'pMni Dhl chU'a<twe hmini.· D~ phong ph! g6c va nh~n tal bao hl!m duQ'c tlnh bAng 25% ph!bao hlem g6c va ph! nh~n tal bao hlSm trLrdi cac khoan giam trLrph! bao hi8m g6c va phi nh~n taibao hiSm d6i val cac 10(11hlnh bao hi8m v~n chuy!n hAng h6a va bAng 50% d6i voi cac 10(1ihlnhbao hiSm khac,
D~ phong phi nhuong tal bao hi8m ducc tlnh bAng 25% ph! nhuong tai d6i vai cac leal hlnh baohiSm v~n chuyen hang h6a va bAng 50% d6i voi cac loal hlnh bao hiSm khac.
DU'phQni b61 thllc}nii D6i voi cac tOn thAt da: phat sinh va di1 nh~n duQ'c thong bao, bao gdm csnghi~p vu bao hiem g6c va nh~n tai bao hiSm, TAng Cong ty thuc hi~n trIch I~p du phong bdithtrong g6c va nh~n Uli bao hiSm, d~ phong bei thuong nhuong tal bao hi8m theo phuong phapnrng he sa. Mire trIch I~p dua tren uoc tlnh t6n thdt phat sinh va mire trach nhiern d6i voi cac t6nthAt d! xay ra va d! nh~n duQ'c thong bao d6.
D6i vel cac t6n thAt dll phat sinh thuoc trach nhiem bao hiSm nhung khach hang chua thong bao(IBNR), TAng Cong ty trlch I~p dtr phong b6i thuong g6c va nh~n tai bao hiSm theo ty I~ b!ng 3%doanh thu phi bao hiSm g6c va phl nh~n tal bao hiSm d6i vel tung nghiep vu bao hiSm, du phongbei thirong nhuong tal bao hiem theo ty l~ bang 3% phi nhuong tai bao hiSm theo tung nghiep vubao hiSm. Phuong phap trIch I~p dtr phong b6i thuong d6i vel cac t6n thAt dll phat sinh thuoc trachnhiem bao hiSm nhung khach hang chira thong bao dll duoc Bo Tai chinh chAp thu~n tai Cong vans6 3985/BTC-QLBH ngay 02 thang 4 nam 2013 v8 vi~c dang ky phirong phap trlch l~p du phongnghiep vu,
Duo phon~ dao a6n~ i6'n: Mire trich du phong dao dong Ian duoc ap dung thong nhAt d6i voi cac10\1ihinh nghiep vu la 2% phi giil' lai va duoc trich cho d€n khi b&ng 100% phi gill lai da dtroc BOTai chinh chdp thuan tai Cong van s6 3985/BTC-QLBH ngay 02 thang 4 nam 2013 v~ vi~c dangky phuong phap trlch l~p du phong nghiep vu.
Ngay 28 thang 12 nam 2005, Bo Tai chinh ban hanh Chuan mire K€ toan Viet Nam s6 19 "HQ'pd6ng Bao hiem" kern theo Quyet dinh s6 100/2005/QD-BTC ap dung tir nam 2006. Theo quy djnhcua Chuan muc nay, tai thai diSm I~p Bao cao tai chinh, doanh nghiep bao hiem khong duoc trichI~p cac loai d\l' phong de b6i thuong trong nrong lai n€u cac yeu cAu doi b6i thuong phat sinh tircac hop d6ng nay khong t6n tai tai thai diem khoa s6 I~p Bao cao tai chinh, trong d6 bao g6m cadu phong dao dQng Ian. Tuy nhien, theo Nghj dinh s6 46/2007 IND-CP do Chinh phu ban hanhngay 27 thang 3 nam 2007 va Thong tu s6 12512012/TT-BTC do BQ Tai chinh ban hanh ngay 30thang 7 nam 2012, cac doanh nghiep bao hiem v~n phai trich l~p du phong dao dong Ian.
T6ng Cong ty khong duoc bu tnr cac khoan dir phong cho heat dong kinh doanh bao hiem g6c vanh~n tai bao hiern voi dir phong cho heat dong nhuong tai bao hiem, Cac khoan du phong nay phai
. diroc trinh bay rieng biet tren cac chi tieu cua Bang can d6i k€ toan, trong do cac khoan du phongphi chira duoc huang va du phong b6i thuong cua heat dong kinh doanh bao hiem g6c va nh~n tai
bao hi8m, d~ pMns dao dOns Ian du9'c phan anh h\ no phal tra; 0\1' phons phl nhu9'ng tt\1 bao hi6mchua du9'c hu6ng va d\1'phong bOi thuong nhuong tal bao hi8m duQ'C phlln anh IA tai san tai baohiSm.
Gill nll~n doanh thu
Doanh thu bao hiSm gOc du9'c gh! nh~n tr8n co s6 phat hanh hoa don Sla trj gia Uing. Hoa don giatrj gia tAng du9'c phat hanh khi don bao hi8m c6 hi~u l~c va d! thu du9'c tien, ho~c d! den hanthanh to an ma TOng Cong ty ChUB thu duoc ti8n nhung danh gia rAng c6 the thu duQ'c phi baohi8m.Doanh thu nghi~p vu nh~n tal bao hi8m duQ'c ghi nh~n thee sO phat sinh dua tren bang th6ng baotal bao hi8m cua cac nM nhu9'ng tai bao hi8m xac nh~n va gui cho TOng Cong ty,
TOng Cong ty ghi nh~n doanh thu hoa hOng nhuong tai bao hi6m tren co so ban xac nh~n thanhtoan giO'a TOng Cong ty vel cac nha nh~n tai bao hi8m. DOi vci nhung ph!n chua c6 dOi chi8u xacnh~n vai nha nh~n tai bao hiem, TOng Cong ty thuc hi~n tlnh hoa hOng nhuong tal tren co s6 h9'PdOng, ty I~ hoa hOng nhirong tai va ghi nh~n trong nam 2014. T6ng Cong ty ty danh gia mQt eachth~n trong va tin tuong r~ng vi~c thuc hien ghi nh~n hoa hOng nhuong tai nay la phu hop voi thuct8 heat dQng kinh doanh bao hi8m. Trong narn, toan bQ doanh thu hoa hOng nhirong tai bao hi8mduQ'c phan anh vao khoan muc "Doanh thu hoa hOng nhirong tai bao hiem". Cu5i nam tai chlnh,TOng Cong ty phai xac dinh doanh thu hoa h6ng nhuong tai bao hi8m chira duoc huong tuong irngvoi khoan phi nhuong tai bao hi8m chua duoc ghi nh~n nam nay d6 chuyen sang ph an b6 vao cacnam tai chlnh sau theo tl I~ 25% ct5i voi loai hlnh bao hi8m v~n chuyen hang h6a va 50% d5i vai10{1ihlnh bao hiern khac.
Doanh thu tir cac hoat dQng khac cua T6ng Cong ty nhtr cho thue nha, lai ti€n giri ngan hang, c6phieu, trai phieu, cho vay duoc ghi nh~n khi phat sinh.
Chi phi
Chi phl b6i thuong bao hiem g5c dircc ghi nhan tren co sa phat sinh khi T6ng Cong ty chAp thu~nb6i thuong theo thong bao b6i thirong. Cac khoan chi b6i thtrong nhan tai bao hi8m duoc ghi nhankhi phat sinh, tren co sa bang thong bao tai cua cac nha tai bao hi 8m gtri cho T6ng Cong ty vaT6ng Cong ty chAp thuan b6i thuong. Cac khoan thu doi b6i thuong nhuong tai bao hiem duoc ghinhan tren co sa phat sinh theo s5 phai thu tirong irng voi chi phi b6i thirong dii ghi nh~n trong namva ty l~ nhirong tal.
Chi phi hoa hOng bao hiem g5c va nhan tai bao hiem duoc ghi nhan tren co sa thirc thu duoc cuadoanh thu bao hi8m g5c thee quy dinh cua BQ Tai chinh voi cac khoan doanh thu phat sinh duockhai thac qua dai ly bao hiem va phi nhan tai phat sinh trong nam. Trong nam, to an bQ chi phi hoah6ng g6c va nhdn tai bao hiem diroc phan anh vao khoan muc "Chi phi hoa h6ng bao hi8m g5c"va "Chi phi hoa h6ng nh~n tai bao hiem". Cu5i nam tal chinh, T6ng Cong ty phai xac dinh chi phihoa h6ng g6c va nhan tai bao hiem chira dircc tinh vao chi phi nam nay tirong irng voi khoan phi
bao hi!m gOc va nh~n tal bao hi8m chua duQ'chuang nam nay de ehuy8n sang phdn bO vao cacnam tal chlnh sau thee tI I~ 25% dOi v6i lo\\i hlnh bao hi8m v~n chuy8n hang h6a va 50% dOi v6ileal hlnh bao hl8m khac.
Cac chi phi khac duQ'cghl nh~n khi phat sinh.
Dtra tren Thong tu sO 125/20121TT·BTC ngay 30 thang 7 nam 2012 cua B¢ Tai chlnh v~ "hucngd~n ehS d¢ tai chlnh dOi v61 doanh nghi~p bao hi8m, doanh nghi~p tai bao hi8m, doanh nghlep molgi61 bao hi8m va chi nhanh doanh nghi~p bao hi8m phi nhdn tho nuoc ngoai", TOng Cong ty ghinh~n ph! nhirong tai bao hi8m tren co so ban xac nh~n thanh toan gitla TOng Cong ty vel cac nhanh~n tal bao hlSm. BOi v6i nhtrng ph!n chua c6 dOi chiSu xac nh~n voi nha nh~n tal bao hi8m,TOng Cong ty thuc hi~n tlnh ph! nhuong tai tren co so hop dAng, ty l~ nhirong tai va ghi nh~ntrong nam 2014. TOng Cong ty ty danh gia m¢t each th~n trong va tin nrong r~ng vi~c thtrc hi~nghi nh~n ph! nhuong tai OIlyia phu hop v61 thirc tS heat dQng kinh doanh bao hi8m hien nay vakhong anh huang trong y~u d5i vel k~t qua kinh doanh nam 2014 cua TOng Cong ty.
Tbu~
Thu~ thu nh~p doanh nghiep th8 hien tOng gia tr] cua s5 thu~ phai tra hien tai va s5 thu~ hoan lai.
S5 thu~ phai tra hi~n tai duoc tlnh dua tren thu nMp chiu thu~ trong nam. Thu nh~p chiu thuS khacvel lei nhuan thudn ducc trlnh bay tren bao cao k~t qua heat d¢ng kinh doanh vi thu nh~p chiuthu~ khong bao g6m cac khoan thu nh~p hay chi phi tlnh thu~ ho~c duoc khAu tnr trong cac namkhac (bao g6m ca 16mang sang, n~u c6) va ngoai ra khong bao g6m cac chi tieu khong chju thu~ho~c khong diroc khAu trir.
Thu~ thu nhap hoan lai duoc tinh tren cac khoan chenh l~ch giira gia tri ghi s6 va co sa tfnh thu~thu nhap cua cac khoan muc tai san hoac cong no tren bao cao tai chinh va duoc ghi nh~n theophuong phap bang din d6i k~ toano Thu6 thu nhap hoan lai phai tra phai diroc ghi nh~n cho tAtcacac khoan chenh l~ch tarn thai con tai san thu6 thu nh~p hoan lai chi duoc ghi nhan khi chAcehAnc6 du IQ'inhuan tinh thu6 trong tuong lai d€ khau tnr cac khoan chenh lech tarn thai. Trong nam,do khong e6 cac khoan chenh lech tarn thai trong y6u nao nen T6ng Cong ty khong phan anhkhoan thu6 hoan lai nao tren Bao cao tai ehinh duoc ki€m toan nay.
Thu~ thu nh~p hoan lai dtroc xac dinh theo thu6 suAtdu tinh se ap dung cho nam tai san duoc thuh6i hay no phai tra duoc thanh toano Thu6 thu nh~p hoan lai duoc ghi nhan vao bao cao k6t quaheat dOng kinh doanh va chi ghi vao v6n chu sa hfru khi khoan thue do e6 lien quan d6n cac khoanmuc dircc ghi thang vao v6n chu sa htru.
Tai san thu~ thu nhap hoan lai va no thu~ thu nhap hoan lai phai tra duoc bu tnr khi T6ng Cong tye6 quy€n hop phap d~ bu tnr ghra tai san thu~ thu nhap hi~n hanh voi thu6 thu nli~p hien hanh phainOp va khi cac tai san thu6 thu nhap hoan lai va no thu~ thu nhap hoan lai phai tra lien quan toi
thu8 thu 'nh~p doanh nghiep dll'lC quan Iy bal clmg m¢t co quan thu! va TAng COng ty c6 d\1'djnhthanh todn thu! thu nh~p hien hanh tren co sa thudn.
Viec xac djnh thu~ thu nh~p cua TAng COng ty cAn cli vao cac quy djnh hien hanh vAthu!. Tuynhien, nhO'ngquy djnh nay thay dAi thee tung thai nam va viee xac djnh sau cung va thu! thu nh~pdoanh nghiep tuy thu¢c vao k!t qua kiSm tra cua co quan thu8 e6 thAm quy8n.
Cac loal thu! khac duoc ap dl,mgthee cac lu~t thu8 hien hanh tai Viet Nam.
4. TIEN vA cAc KHoAN TUONG DUONG TIEN
• Ti~n m~t+ Tien Vi~t Nam
+ Ngoai t~
+ Vang bac, kim khl, da quy
· Tien glii Ngan hang
+ Tien Vi~t Nam+ Ngoai t~
+ Vang bac, kim khl, da quy
· Tien dang chuyen+ Tien Vi~t Nam
+ Ngoai t~
Cuai kY154,130,628,332
8,891,250,5888,891,250,588
DAu ky173,457,109,921
8,348,406,126
8,348,406,126
144,267,793,544
96,302,154,62247,965,638,922
60,156,470,79559,490,445,626
666,025,169
971,584,200971,584,200
2,233,0002,233,000
Tirong Duong Tien 104,950,000,000
Tir nam 2015, theo IT 200/20 14m-BTC cac khoan tuong dirong tiSn phan anh tiSn giri co thaigian duoi 3 thang tai cac ngan hang thuong mai trong mroc,
Chi phi hoa hAng chira phdn bA• s6 du dAuky 90,146,362,413 96,579,086,106- Chi phi hoa h6ng chua phan b6 phat sinh trong 124,471,129,969 90,146,362,413nam- Chi phi hoa h6ng da phan b6 phat sinh trong (130,649,933,776) (96,579,086,106)nam
S.( d i . k' 87,416,615,521 90,146,362,413- 0 II CUOI Y
Chi phi tni truce ng~n han khac 14,818,247,053 16,395,756,536
8. HANG TON KHO
Cu6i kY DAu ky
8,394,341,350 8,907,063,310
Nguyen li~u, v~t li~u 8,394,341,350 8,907,063,310Chi phi san xuat, kinh doanh do dang
9. TAl sAN TAl BAo HIEM
Cu6i kY DAu ky
865,021,460,668 . 868,440,542,248
• D~ phang phf nhuqng tal bao hl!m 274,738,805,608 247,279,555,196
• D~ phcng' b6i thuong nhucng tal bao hl~m 765,504,407,912 621,160,987,052
10. PHAI THU DAI H~
CuAII,y J:>Au ky11,551,086,107 10,239,947,567
· Ky quy bao hi!m 6,000,000,000 6,000,000,000
· Ky quy, ky cucc khac 5,551,086,107 4,239,947,567
11. TAl SAN co f>JNH (chi ti8t thee Phu luc 02)
Cu6i l<y I>~u ky,"Chi phi XDCB do dang 22,383,309,448 24,537,346,116
12. cAc KHoAN f>Au TIT TAl cHiNH nAI H~N
- BAu ttr cong ty con
B~ ,\ h'~- au nr co p ieu
B~ .{. h'~- au ur trai p leu
- BAu ur dai han khac
- DI,l phong diu tir dai han
Cu6i ky311,090,037,433
14,318,727,139
57,761,000,000
10,000,000,000
248,554,525,000
(19,544,214,706)
D~u ky140,535,319,766
14,318,727,139
49,829,000,000
30,000,000,000
68,054,525,000
(21,666,932,373)
(i) Cong ty TNHH MQt thanh vien Ciru hQ PJICa Hai Phong duoc thanh l~p ngay 01 thang 5 nam2012 tai Hai Phong voi nganh ngh8 kinh doanh chinh la: Dai 19 0 to; bao duong, sua chtra a to; Banphu tung va cac bQ phan phu tro cua a to, ... , T6ng Cong ty sa huu 100% v6n cua Cong ty TNHHMTV Ciru hQ PJICa Hai Phong,
(ii) Phan anh khoan ti8n giri co ky han tai cac t6 chirc tin dung voi thai gian dao han tren 12 thang,(iii) Can cu thee Hop d6ng lien doanh ngay 25 thang 02 nam 2005 gifra T6ng Cong ty Xang dAu Vi~t
Nam (nay la T~p dean Xang dAu Vi~t Nam - Petrolimex), Cong ty TNHH PB Tankers va T6ngCong ty v8 vi~c hop tac lien doanh gop v6n vao Cong ty Lien doanh TNHH Kho xang dAu Ngoaiquan Van Phong, t5' 1~gop v6n cua T6ng Cong ty trong v6n di8u 1~cua Cong ty Lien doanh TNHHKho xang dAu Ngoai quan Van Phong la 4.500.000 USD tuong dirong voi 15%. S6 v6n thuc g6pcua T6ng Cong ty d€n ngay 31 thang 12 nam 2009 la 78.820.650.000 d6ng (tuong dirong 4.500.000USD) chiem 15% v6n di8u 1~. Trong nam 2010, Tong Cong ty da chuyen nhuong 10% v6n di8u 1~cua minh tai Cong ty Lien doanh TNHH Kho xang dAu Ngoai quan Van Phong cho Cong ty C6phAn Hoa dAu Quan dQi nrong irng voi s6 ti8n 3.000.000 USD (nrong dirong 53.589.000.000 d6ng)theo gia g6c va khong phat sinh lai/16 tit vi~c chuyen nlnrong v6n. Trong nam 2011 va 2012, T6ng
COng ty g6p yOn bO sung vao COng ty Lien dcanh TNHH Kho dng dAuNgotli quan VAn Phong vaisO tien tuong (rng la 2.063.000.000 dOng va 5.759.875.000 dOng. £>en thai diem hi~n tal, tOng sOyOn g6p cua TOng COng ty t{li COng ty Lien doanh TNHH Kho xang dAu Ngoa! quan VAn Phong la33.054.525.000 VND chi!m tll~ sa hO'uS% yOn di!u 1~.
13. CHI PHi TRA TRUOC nAI RAN.
. Chi ph! thue nha
• Chi ph! trAtruce khac
CuOI ky6,921,780,450
6,258,321 A09
663,459,041
14. PHA.I THU, PHAI TRA vt HQP llONG BAo HItM
ll§u ky6,019,408,229
5,535,103,064
484,305,165
C I.. kY llftu kYUOi
1. Phiii thu v~ hop dAng biio hiam 332,643,709,586 315,248,054,742
18. VON CHU SO HV'U (Chi tiettheo Phu L\lc 04)Cu8i ky BAu ky
.Chi tiit van gop kinh doanh 722,995,035,866 700,680,2~O,866
- V6n d&utir cua chu sa M'U 709,742,180,000 709,742,180,000. ell 13,252,855,866 3,496,950,000- Thang dir von co phan
- cb phiSu quy (*) (12,558,869,134)
19. DOANH THU PHI BAo HIEM THEO NGH:rt~ VV (Chi tiSt theo Phu L\1c 05)
20. BOI THUONG BAo HIEM THEO NGH:rtP VV (Chi tiSt theo Ph\1 L\1c 06)
2LCHI TIET CHI PHI KINH DOANH THEO YEU TONam 2016 Nam 2015
Chi phi can b¢ nhAn vlen
Chi phi nguyen li~u, v~t lieu, dOdung van phongChi phi khAuhao tAisan cOdlnh
Thue, phi va Ie phl
Chi ph! d\l'pMng
Chi phi d6ng g6p cac Qu~
Chi phi dich vu mua ngoa]
Chi phI bing tien khac
22. BAo cA9 BO PH!N
554,273,590,414
218,461,588,435
15,144,633,368
26,098,785,657
5,880,671,982
1,629,683,663
4,236,060,482
35,947,199,248
246,874,967,579
498,075,374,444
212,693,456,967
11,223,035,765
22,220,340,196
8,169,212,593
9,951,111,547
10,304,618,657
33,644,532,356
189,869,066,363
Heat d¢ng kinh doanh cua T6ng Cong ty chu y~u la kinh doanh bao hiem va d§u tu ttr nguOn vOncua heat d¢ng bao hiBm. Heat d¢ng d§u tu nay 1amot khau trong chu ky kinh doanh bao hi8m, cackhoan d§u tu vao ITnhvue khac kinh doanh khac la khong dang kB. Ben canh d6, hoat d¢ng sanxudt kinh doanh cua T6ng Cong ty trong cung m¢t khu V1rI'C dia 19 ding nhu cung pham vi moitnrong kinh tc3. Do d6, Ban T6ng Giam d5c T6ng Cong ty danh gia va tin nrong rAng vi~c khongl~p bao cao theo b¢ ph~n 1ft phu hop voi heat d¢ng kinh doanh hi~n nay cua T6ng Cong ty.
TONG CONG TY CO PRAN BA.OmEM PETROLIMEX PLOt
Tfutg 21-22, toa nha MIPEC, 229 Tay San, D6ng Da, TP Ha NQi
BAo cAo NGAN SACHre ngay0110112016 den ngay 30(09(2016
MA S6CONPHAI s6mutPHAI S6mutGTGTso TIIUE GTGT sOTHUt s6THUtBA s6THUtcON
CTIEU TENCHiTIEUNOP NOP TRONG KY PHAIHOAN
nU(1CKHAu TH\fcPIIAI PHAlNQPTRU NOP
NQPCU{UKY
I Thu~GTGT 16,217,825,394 148,043,692,171 483,023,228 53.986,072,951 109,792.421,386 94~198,705,213 1~716,I73
1,190.70',340,962 747,837,172,242 442,868,168,720 1,02',110,688,613 605,091,628,SO 1 420,019,060,J 12b61 thU011l1chua lIhi{ auvet• Oil ph6ng cho cie IOn thAt dlph it sinh nhung chua thOng bao 77,968,612,3S8 17,667,23S,668 60,301,376.690 71,783.812.428 16,069,3S8.SS1 55,714,453,877()BNR)
DII' Dhon!! dao (Jon!! l6'n Nlim nay Nlim tni6'c• S du a§u nam 207,969,681,190 152,255,227,311• S trlch I~p them trong nam 28,641,273,886 55,714,453,879· S Slr dung trong nam .• S dir cu6i nam 236,610,955,076 207,969,681,190
q.PBI~U TRUONG PH6NG K~ TOAN~
TONG CONG TY CO plIAN BAO mtM PETROLIMEXT~ng 21&22 Toa nha MIPEC, 229 Tay San, E>6ng Da, Ha NQi
PL04
BAo cAo NGUONV6N CHiJ soarruTir ngay 0110111016 ~ ngliy 3010911016
01 Bao hiem hang h6a van chuyen 2,796,675,799 421,712,104 18,492,596,721 3,106,579,235 854,820,749 18,311,152,&25 1,035,526.412 2M.94O,249 6,103,950,.941
02 Bao hiem than tau bien 532,999,756 573,356,860 11,023,202,519 438,985,581 1.743.847,347 10.694,3168.883 323,995.112 712,401.402 7.239,190.466
03 Bao hiem P&I tau bien 74,012,032 418,605,620 6,110,945,494 175,614,673 888,588.078 5.630,104.841 83,20K.901 435.731,232 3,913,1&3,445
04 Bao hiem tau thuy oOi dia 1,169,973,388 (2,267,127) 199,457,861 . 1,252,511,209 12,158,182 129.511.257 107.494,166 3.297.019 143,009,105
05 Bao hiem tau ca 452,397,624 - - 544,653,434 - - 332,350,.353 - -
06 Bao hiem xe /\ to 42,672,729, I08 139,138,298 163,726,472 45,259,104,579 204,965,337 110,0\6.770 29,310.61l.229 114,701,21 1 111,247.747
07 Bao hiem mIl to, xe may 14,950,711,153 - - 17,161,927,082 - - 10,104,212,744 - -
08 Bao hiem hoc sinh, giao vien 4,945,330,883 - - 7,642,893,476 - - 4,196,074,715 - -
09 Bao hiem con nguoi khac 14,930,955,161 6,631,669,764 652,183,250 14,311,159,934 4,064,215,717 413,371,601 9,747,371,697 3,565.295.160 355,184,950
10Bao hiern chay nb, moi nii ro tai 11,779,154,038 10,629,215,245 44,043,676,849 10,334,193,027 11,893,631,714 38,515,837,521 7,371.115,688 7,51J1.615.652 21,519.131,.123san